CSE assists State and Local Municipalities in evaluating current property tax policy. Land Value Taxation (LVT) is rational taxation of immovable property (land). LVT can be a major tool for strengthening the development market in cities, reduce taxes for productive citizens and businesses and provide a progressive fair and equitable source of public revenue. Infill directed - frees lots for buildings Compact - produce more efficient, consolidated units Dense - incentive to build upward Affordable Housing - lower incomes qualify for loan Distinctive Communities - invest in home without a tax increase Mixed Use, Walkable - density draws stores, retail, entrepreneurial activity